IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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201037022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/17/2010
201037021 9100.22-00 Other 09/17/2010
201037021 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 09/17/2010
201037020 368.00-00 Definitions Relating to Corporate Reorganizations 09/17/2010
201037020 368.04-00 Assets for Control of Transferee (Type "D") 09/17/2010
201037019 368.00-00 Definitions Relating to Corporate Reorganizations 09/17/2010
201037019 368.04-00 Assets for Control of Transferee (Type "D") 09/17/2010
201037018 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 09/17/2010
201037018 9100.22-00 Other 09/17/2010
201037018 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 09/17/2010
201037017 263A.00-00 Capitalization and Inclusion in Inventory Costs of Certain Expenses 09/17/2010
201037017 263A.03-02 Indirect Costs 09/17/2010
201037017 263A.04-00 Allocation Methods 09/17/2010
201037017 263A.04-06 Simplified Resale Method 09/17/2010
201037017 381.05-04 Change of Method With Consent of Commissioner 09/17/2010
201037016 468A.01-00 In General 09/17/2010
201037015 1362.01-03 Late Elections 09/17/2010
201037014 851.00-00 Definition of Regulated Investment Company 09/17/2010
201037013 338.01-02 Time in which Election must be made 09/17/2010
201037013 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 09/17/2010
201037012 851.02-00 Gross Income Requirement 09/17/2010
201037011 7701.00-00 Definitions 09/17/2010
201037011 9100.00-00 Extension of Time for Making Certain Elections 09/17/2010
201037011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/17/2010
201037010 7701.00-00 Definitions 09/17/2010

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